https://www.taxtmi.com/caselaws?id=416113 Sanction for prosecution under the Income-tax Act was upheld because the sanctioning authority had before it prima facie material showing a willful attempt to evade tax, and pending or incomplete penalty proceedings did not by itself vitiate the sanction or complaint. The Court also declined to quash the complaint, holding that at the quashing stage it would not weigh the defence or test the truth of the allegations in detail when the complaint and supporting material prima facie disclosed the ingredients of the offence. The prosecution was therefore permitted to proceed. en-us Tue, 07 Dec 2021 00:00:00 +0530 Fri, 31 Jul 2026 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416113 Sanction for prosecution under the Income-tax Act was upheld because the sanctioning authority had before it prima facie material showing a willful attempt to evade tax, and pending or incomplete penalty proceedings did not by itself vitiate the sanction or complaint. The Court also declined to quash the complaint, holding that at the quashing stage it would not weigh the defence or test the truth of the allegations in detail when the complaint and supporting material prima facie disclosed the ingredients of the offence. The prosecution was therefore permitted to proceed. Case-Laws Income Tax Tue, 07 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416113